44 C.F.R. § 304.5 Audits and records.
Title 44 - Emergency Management and Assistance
(a) Audits. FEMA will maintain adequate auditing, accounting and review procedures as outlined in FEMA guidance material and OMB Circulars No. A–73 and A–102. (b) Records. Financial records, supporting documents, statistical records, and all other records pertinent to a consolidated grant shall be retained for a period of three years from submission of final billing and shall be available to the Director, FEMA, and the Comptroller General of the United States, all as prescribed in FEMA guidance material and in accordance with OMB Circular A–102 (42 FR 45828–45891).
Title 44: Emergency Management and Assistance
PART 304—CONSOLIDATED GRANTS TO INSULAR AREAS
§ 304.5 Audits and records.
